Para 7.3 — MSO

7.3 When application is made for refund of a lapsed deposit, a note of it should be made against the entry of the deposit in the Statement of Lapses. The Officer who signs the order for refund should also initial the entry of refund order in the Statement of Lapses. The fact of payment should be noted in the number book of the orders, Form 13 and the Section Officer should initial the entry in the prescribed column.

NOTE 1.-In the case of repayments of deposits which are made after the original District Registers of Receipts have been destroyed, the check of the refund will be confined to seeing that a lapses deposit of the particular amount in question, is actually outstanding in the Statement of Lapses, the verification of the claimants' title to the refund being left to the authority who signs the application for refund.

NOTE 2.-In the case of lapsed deposits paid without pre-check by the Accountant General under orders of Government, a note of the refund should be made against the entry of the deposit in the Statement of Lapses. It should be also seen that the item was really received, was carried to credit as lapsed and drawn by a person who might have drawn it any time before the lapse.